Model for calculating cost of laundry services by considering environmental impacts and costs

Show simple item record Kosasih, Elsje Yuniawati, Atty Suryaputra, Verawati Limijaya, Amelia 2018-08-23T05:01:50Z 2018-08-23T05:01:50Z 2018
dc.identifier.other maklhsc390
dc.description Makalah dipresentasikan pada International Conference on Accounting and Finance. Universitas Muhammadiyah Yogyakarta. Yogyakarta, Indonesia, 25-26 April 2018. en_US
dc.description.abstract This research aims at developing a model for calculating cost of laundry services performed by small-scale laundry businesses which incorporates environmental impact and costs into the model. The activity-based costing method is used to assign indirect costs to the cost object. This research is a continuation of the previous research conducted by the authors. Since environmental impacts and costs are considered, there will be changes in the resources and activity consumed, compared to the original model. The authors identified several environmental costs, such as eco-detergent and plastic, government fines, loss of customers and environmental costs borne by wider society. In analyzing the environmental costs, EPA classification is used. The suggested model is still in the theoretical phase, as some environmental costs arising from laundry business activities are difficult to measure. Some recommendations to laundry businesses and government are provided. en_US
dc.language.iso en en_US
dc.publisher Universitas Muhammadiyah Yogyakarta en_US
dc.subject LAUNDRY en_US
dc.subject COST OF SERVICES en_US
dc.title Model for calculating cost of laundry services by considering environmental impacts and costs en_US
dc.type Conference Papers en_US

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